بسط نظریه اتوپایسیس در تأثیر ابعاد محتوایی ساختار شرکت ها بر توسعه پارادایم گزارشگری یکپارچگی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف : امروزه گزارشگری فقط برای اطلاع رسانی نیست، بلکه با گسترش مفاهیمِ مدیریتی و کسب وکار، نگاه شرکت ها به سوی تمام ذینفعان معطوف شده و تغییرات عمده ای در روش های کسب وکار، شیوه تولید سرمایه و حیطه تعامل با ذینفعان است که برای رفع این نیاز، روی آوردن به گزارشگری یکپارچه به عنوان مبنایی مبتنی بر توسعه ارزش های تعامل با ذینفعان می تواند بسیار مهم و اثربخش باشد. اما فقدان یک هماهنگی و توازن بین ساختار با سیستم هایی همچون سیستم گزارشگری مالی، سبب می گردد کارکردهای شیوه گزارشگری یکپارچه از ظرفیت های ایجادِ ارزش فراگیر برخوردار نباشد. لذا، این پژوهش با بسط نظریه اتوپایسیس به دنبال بررسی تأثیر ابعاد محتوایی ساختار شرکت ها بر توسعه پارادایم یکپارچگی گزارشگری مالی است. روش: پژوهشِ حاضر از رویکرد نتیجه، جزء پژوهش های کاربردی محسوب و از نظر هدف در دسته پژوهش توصیفی/ همبستگی قرار می گیرد، زیرا اقدام به مطالعه داده های مربوط به یک مقطعِ زمانی یعنی 1399 - 1398 براساس روش تحلیل داده های مقطعی، مبتنی بر تحلیل مسیر و چارچوب مدلِ سازی ساختاری حداقل مربعات جزئی ( PLS ) می نماید. داده مربوط به متغیرِ یکپارچگی گزارشگری از طریق چک لیست امتیازی افشای اطلاعات شرکت ها براساس گزارش های صورت های مالی استخراج گردید و و داده ی مربوط ابعاد محتوایی از طریق توزیع پرسشنامه بینِ مدیران عاملِ شرکت های مورد بررسی، گردآوری شد. یافته ها : نتایج نشان داد، ابعاد محتوایی بر توسعه پارادایم یکپارچگی گزارشگری تأثیر مثبت و معناداری دارد. نتیجه گیری : در واقع این نتیجه نشان داد، برمبنای بسط نظریه اتوپایسیس که بیان کننده سطح همراستایی ساختار با سیستم است، ابعاد محتوایی به عنوان مبنای ساختاری یک شرکت می تواند سببِ افزایش اثرمثبت در پارادایم یکپارچگی گزارشگری شود.Development of Autopoietic Theory on the Effect of Content Dimensions of Corporate Structure on the Development of Integrated Reporting Financial Paradigm
Objective: With the change in society's approach and the development of capital markets, today, accounting information systems play a vital role in the information circulation of companies in the development of stakeholders' decisions because many economic decisions are made based on the information obtained from these systems, which form a major share of securities exchanges. Integrated reporting as a new basis for improving the quality of financial reporting, taking into account the latest developments in this field, creates this opportunity. In addition to disclosing quality information, to fill information gaps by providing integrated information about all value-creating activities in the company. Today, reporting is not just for information, but with the expansion of management and business concepts; companies look to all stakeholders and significant changes in business methods, capital generation and the field of interaction with stakeholders to meet this need; turning to integrated reporting as a basis for developing stakeholder engagement values can be very important and effective. However, the lack of coordination and balance between the structure and systems, such as the financial reporting system, means that the functions of the integrated reporting method cannot create comprehensive value. This research aims to develop Autopoietic Theory on the effect of corporate structure's content dimensions on developing an integrated reporting financial paradigm. Method: The present research is considered applied research from the result approach and is classified as descriptive/correlational research in terms of purpose. Because it studies the data related to a period 2019-2020, based on the method of cross-sectional data analysis, based on path analysis and the structural modeling framework of Partial Least Squares (PLS), data related to the reporting integration variable were extracted through the company information disclosure scorecard based on financial statement reports and data related to content dimensions were collected by sending a questionnaire to the managers of the surveyed companies. Results : Based on the results, it was determined that the highest average amount is related to the component of the technology dimension in the dimensions of the content dimensions of the companies' structure, which indicates the level of influence of technology in the content fit of capital market companies, which suggests the need for advanced knowledge in competitive market conditions. Also, the mean and median of integrity reporting are 0.58 and 1.00, respectively. On the other hand, it was found that the highest standard deviation is related to the variable of the environmental dimension of content dimensions, which indicates the level of variability of the external environment of companies in their decision-making functions. This result shows how much the participants' opinions regarding the environmental dimension are scattered on the Likert spectrum. Also, the results showed that the content dimensions have a positive and significant effect on developing the reporting integrity paradigm. Conclusion: Based on the hypothesis test of the research, it was determined that, based on the expansion of the autopoiesis theory, which expresses the level of alignment of the structure with the system, the content dimensions as the structural basis of a company could increase the positive effect in the reporting integration paradigm. This result is indicative of this theoretical issue in the formation of the theory of autopoiesis that companies that adapt the system based on circular causality, that is, external changes based on social expectations and values, have institutionalized external challenges in themselves, and this issue It increases the resulting values for the beneficiaries. Because the company, based on the principle of commitment to disclosure and integrated reporting, strives to achieve consistent content features such as strategies and technologies, create company size and cultural dimensions with information requirements to strengthen inclusive values in this sector. Values that are more based on effective functions of information for stakeholders. On the other hand, in the analysis of this result, it is essential to mention that the autopathic structure of companies helps a system such as financial reporting so that the level of interaction of the stakeholders based on information values takes a more coherent form and the link between the company's functions and the consequences resulting from these functions because Creating inclusive values for the stakeholders should be balanced. Therefore, the interpretation of autopsies helps the integrity reporting system to create stability. The company commits to allowing the system to meet the stakeholders' needs in the dimension of financial decisions based on reporting integrity. This result showed that based on the development of the utopia theory, which expresses the level of alignment of the structure with the system, the content dimension as a structural basis of a company could increase the positive effect on the reporting integration paradigm.
تبلیغات
